In the case of ITA 1768/DEL/2021, Yasmine Hilton from Bengaluru filed an appeal against the ACIT, International Taxation, Haryana, challenging the assessment order for the assessment year 2017-18. The case was filed on November 26, 2021, and the final tribunal order was pronounced on December 27, 2021.
The appellant, Yasmine Hilton, argued that the assessment order was passed in violation of the principles of natural justice. The appeal contended that the order ignored the submissions and documentary evidence provided during both the assessment and appellate proceedings.
Yasmine Hilton raised several grounds in her appeal, including:
The appeal was heard through video conferencing by the Delhi “D” Bench of the Income Tax Appellate Tribunal, with Shri G. S. Pannu, President, and Shri C. N. Prasad, Judicial Member, presiding over the case.
The counsel for the appellant, Sh. Vishal Kalra and Sh. S. S. Tomar, argued that the appeal should be sent back to the CIT(A) for fresh adjudication due to the violation of natural justice principles. They highlighted that the remand report was not shared with the appellant for rebuttal and that the CIT(A) did not discuss the merits of the case or the evidence submitted by the appellant.
The respondent, represented by Sh. Sukesh Kumar Jain, CIT(DR), did not object to the appeal being restored to the file of the CIT(A) for a fresh hearing.
After hearing both parties, the tribunal observed that both the Assessing Officer and the CIT(A) had not provided sufficient opportunity to the appellant to present her case. The tribunal noted that the CIT(A) failed to appreciate the submissions and evidence filed by the appellant and did not furnish the remand report to the appellant for rebuttal.
Based on these observations, the tribunal decided to restore the appeal to the file of the CIT(A) for fresh adjudication, ensuring adequate opportunity for the appellant to be heard. The appeal was allowed for statistical purposes, and the related stay application filed by the appellant was dismissed as infructuous.
This ruling emphasizes the importance of adhering to the principles of natural justice in tax assessment proceedings. It underscores the necessity for tax authorities to provide adequate opportunities for appellants to present their cases and for appellate authorities to consider all evidence and submissions before making a decision.
The case also highlights the procedural requirements for sharing remand reports with appellants to ensure they have the opportunity to rebut any findings before a final decision is made.
The tribunal’s decision to restore the appeal for fresh adjudication demonstrates the judiciary’s commitment to ensuring fair and just tax assessment processes. The case of Yasmine Hilton vs. ACIT, Int. Tax., Haryana, serves as a reminder of the critical role of natural justice principles in upholding the integrity of tax administration.
Order pronounced on December 27, 2021, by Shri G. S. Pannu, President, and Shri C. N. Prasad, Judicial Member, of the Delhi “D” Bench of the Income Tax Appellate Tribunal.
Yasmine Hilton vs. ACIT, Int. Tax., Haryana: Appeal for Assessment Year 2017-18
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